REGISTERED NUMBER: 11491625 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Havler Therapy Services Limited

Page

Company information

1

Balance sheet

2

Notes to the financial statements

4

Director:

Mr S Havler

Registered office:

6 George Street

Driffield

East Yorkshire

YO25 6RA

Registered number:

11491625 (England and Wales)

Accountants:

Ullyott Limited

6 George Street

Driffield

East Yorkshire

YO25 6RA

FIXED ASSETS

Intangible assets

4

3,450

4,600

Tangible assets

5

54,439

29,199

57,889

33,799

CURRENT ASSETS

Cash at bank

8,453

12,310

CREDITORS

Amounts falling due within one year

6

15,388

19,077

NET CURRENT LIABILITIES

(6,935

)

(6,767

)

TOTAL ASSETS LESS CURRENT LIABILITIES

50,954

27,032

CREDITORS

Amounts falling due after more than one year

7

(10,403

)

(13,059

)

PROVISIONS FOR LIABILITIES

8

(5,035

)

(5,548

)

NET ASSETS

35,516

8,425

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

35,416

8,325

SHAREHOLDERS' FUNDS

35,516

8,425

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of income and retained earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 January 2026 and were signed by:

Mr S Havler - Director

1.	STATUTORY INFORMATION

Havler Therapy Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

TURNOVER

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

GOODWILL

Goodwill, being the amount paid in connection with the acquisition of a business in 2018, is being amortised evenly over its estimated useful life of ten years.

INTANGIBLE ASSETS

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

TAXATION

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

HIRE PURCHASE AND LEASING COMMITMENTS

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 August 2024

and 31 July 2025

11,500

AMORTISATION

At 1 August 2024

6,900

Charge for year

1,150

At 31 July 2025

8,050

NET BOOK VALUE

At 31 July 2025

3,450

At 31 July 2024

4,600

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 August 2024

31,349

7,872

24,000

63,221

Additions

-

-

34,073

34,073

At 31 July 2025

31,349

7,872

58,073

97,294

DEPRECIATION

At 1 August 2024

13,605

3,061

17,356

34,022

Charge for year

2,661

962

5,210

8,833

At 31 July 2025

16,266

4,023

22,566

42,855

NET BOOK VALUE

At 31 July 2025

15,083

3,849

35,507

54,439

At 31 July 2024

17,744

4,811

6,644

29,199

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 August 2024

24,000

Transfer to ownership

(24,000

)

At 31 July 2025

-

DEPRECIATION

At 1 August 2024

17,531

Charge for year

1,661

Transfer to ownership

(19,192

)

At 31 July 2025

-

NET BOOK VALUE

At 31 July 2025

-

At 31 July 2024

6,469

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other loans

2,656

2,656

Hire purchase contracts

-

2,043

Trade creditors

-

1,200

Corporation tax

10,931

11,485

Social security and other taxes

133

40

Directors' current accounts

48

4

Accruals and deferred income

1,620

1,649

15,388

19,077

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other loans

10,403

13,059

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

5,035

5,548

Deferred

tax

£

Balance at 1 August 2024

5,548

Provided during year

(513

)

Balance at 31 July 2025

5,035

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

75

A Ordinary Shares

£1

75

75

25

B Ordinary Shares

£1

25

25

100

100

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr S Havler.